中国个人所得税税制存在的问题及完善建议

XCLW55316  中国个人所得税税制存在的问题及完善建议  (字数：8415)

摘要

近年来，随着我国改革开放政策的深入以及经济全球化的影响下，我国的经济建设取得了不错的成绩，经济逐渐呈现稳步增长的态势，人民的收入也得到了很大的提升，但是在人均收入上涨的同时，也出现了很多的问题需要我们正确面对，其中收入不均衡，居民收入水平差异化过大，贫富差距悬殊就是比较大的问题，而且从长远来说贫富差距已经严重影响到了我国社会持续的稳定，对我国所遵从的可持续经济发展也产生了不利的影响，从而更进一步严重阻碍了我国社会经济的发展。其中，税收调节作为改善国家分配的重要手段之一有着极其重要的作用，但是由于社会中所存在的各项问题，使得税收调节的力度不够明显，执行力度不够。本文就以分析目前我国个人所得税中所存在的问题，提出有关于我国个人所得税制度的改革管理的建议，希望对我国个人所得税目前所面临的困境有所帮助。

关键词：个人所得税；问题；建议

Research on marketing strategy of movie product placement  Abstract: In recent years, with the deepening of reform and opening policy in our country and under the influence of economic globalization, our country's economic construction has achieved good results, gradually steady economic growth, the income of the people also had a lot of ascension, but in per capita income rising at the same time, also appeared a lot of problems we need to face, right of income inequality, residents' income difference is too large, the gap between rich and poor disparity is bigger problems, and in the long term the gap between rich and poor has seriously affected the continuing stability of Chinese society, to conform to the sustainable economic development in our country has also had a negative impact, Thus further seriously hindered the development of China's social economy. Among them, tax regulation plays an extremely important role as one of the important means to improve national distribution. However, due to various problems existing in the society, the intensity of tax regulation is not obvious and the enforcement is not strong enough. This paper analyzes the existing problems in China's individual income tax, and puts forward some Suggestions on the reform and management of China's individual income tax system, hoping to help China's individual income tax currently facing difficulties. 

Key word: Personal income tax; Problems; Suggestions

目  录 

摘要 ..........................................................（2）  

一、绪论.......................................................（4）

（一）研究背景 ................................................（4）  

（二）研究目的及意义 ..........................................（4） 

（三）研究现状 ................................................（4）

二、简要概括个人所得税相关法律法规 ............................（4）   

三、针对现行的个人所得税提出问题及指出缺陷 ....................（5）  

（一）个人所得税税收额度相对较高 ..............................（5）  

（二）个人所得税税收征管力度不够大 ............................（5） 

（三）提升了品牌的形象和认知度 ................................（5）

（四）持续时间长，而且影响广泛 ................................（6）  

四、对完善个人所得税提出建议 ..................................（7）  

（一）对个人所得税税法加以改革 ................................（7） 

（二）增强个税纳税人的纳税意识 ................................（7）

（三）合理调节免征额及超额累进税率 ............................（8） 

（四）完善专项附加扣除 ........................................（8）

（五） 加大对违法分子的处置力度 ...............................（8）

五、结语 ......................................................（9） 

参考文献 .....................................................（10）

附录 .........................................................（11）